Note 7 – Restructuring and Related Charges

In the years ended April 30, 2019, 2018 and 2017, we recorded pre-tax restructuring and related charges of $3.1 million, $28.6 million, and $13.4 million, respectively, which are reflected in the Restructuring and Related Charges line item on the Consolidated Statements of Income and described in more detail below:

Restructuring and Reinvestment Program:

Beginning in the year ended April 30, 2013, we initiated a global program (the “Restructuring and Reinvestment Program”) to restructure and realign our cost base with current and anticipated future market conditions. We are targeting a majority of the expected cost savings achieved to improve margins and earnings, while the remainder will be reinvested in high-growth digital business opportunities.

The following tables summarize the pre-tax restructuring charges related to this program:

	2019		2018			2017		Total Charges Incurred to Date
Charges by Segment:
Research	$	1,131	$	5,257		$	1,949	$	26,544
Publishing		650		6,443			1,596		39,581
Solutions		878		3,695			1,787		7,125
Corporate Expenses		459		13,171			8,023		96,378
Total Restructuring and Related Charges	$	3,118	$	28,566		$	13,355	$	169,628

Charges (Credits) by Activity:
Severance	$	1,456	$	27,213		$	8,386	$	116,259
Consulting and Contract Termination Costs		526		1,815			148		21,155
Other Activities		1,136		(462	)		4,821		32,214
Total Restructuring and Related Charges	$	3,118	$	28,566		$	13,355	$	169,628

Other Activities for the year ended April 30, 2019 reflect lease impairment related costs. The credits in Other Activities for the year ended April 30, 2018 mainly reflect changes in estimates for previously accrued restructuring charges related to facility lease reserves. Other Activities for the year ended April 30, 2017 reflect facility relocation and lease impairment related costs.

The following table summarizes the activity for the Restructuring and Reinvestment Program liability for the year ended April 30, 2019:

	April 30, 2018		Charges		Payments			Foreign Translation & Other Adjustments			April 30, 2019
Severance	$	17,279	$	1,456	$	(13,388	)	$	(460	)	$	4,887
Consulting and Contract Termination Costs		—		526		(223	)		—			303
Other Activities		2,772		1,136		(1,608	)		244			2,544
Total	$	20,051	$	3,118	$	(15,219	)	$	(216	)	$	7,734

The charges above are net of changes in estimates for previously accrued restructuring charges. The restructuring liability for accrued severance costs of $4.9 million is reflected in Accrued Employment Costs on the Consolidated Statements of Financial Position. The liability for Consulting and Contract Termination Costs is reflected in Other Accrued Liabilities. Approximately $1.1 million and $1.4 million of the Other Activities are included in Other Accrued Liabilities and Other Long-Term Liabilities, respectively on the Consolidated Statements of Financial Position, and mainly relate to facility relocation and lease impairment related costs. We currently do not anticipate any further material charges related to the Restructuring and Reinvestment Program.

The amount included in Other Long-Term Liabilities that relates to Other Activities is expected to be paid starting in 2021 until 2022.